Global forum on transparency and exchange of information for tax purposes peer reviews : Lebanon 2012 : phase 1.

"June 2012 (reflecting the legal and regulatory framework as at April 2012)."

Includes bibliographical references.

About the Global Forum -- Executive Summary -- Introduction -- -Information and methodology used for the peer review of the Republic of Lebanon -- Overview of Lebanon -- Recent developments -- Compliance with the Standards -- A. Availability of Information -- -Overview -- A.1. Ownership and identity information -- A.2. Accounting records -- A.3. Banking information -- B. Access to Information -- -Overview -- B.1. Competent Authority{u2019}s ability to obtain and provide information -- B.2. Notification requirements and rights and safeguards -- C. Exchanging Information -- -Overview -- C.1. Exchange of information mechanisms -- C.2. Exchange of information mechanisms with all relevant partners -C.3. Confidentiality -- C.4. Rights and safeguards of taxpayers and third parties -- C.5. Timeliness of responses to requests for information -- Summary of Determinations and Factors Underlying Recommendations -- Annex 1: Jurisdiction{u2019}s Response to the Review Report -- Annex 2: List of All Exchange-of-Information Mechanisms in Effect -- Annex 3: List of all Laws, Regulations and Other Material Received.